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Eny Maryanti
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jas@umsida.ac.id
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jas@umsida.ac.id
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Jl. Mojopahit No.666B, Sidoarjo, Jawa Timur
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INDONESIA
Journal of Accounting Science
Published by Universitas Muhammadiyah Sidoarjo
ISSN : 25483501     EISSN : 25483501     DOI : https://doi.org/10.21070/jas
Core Subject : Economy,
Economics, Econometrics & Finance
Aim: to facilitate scholar, researchers, and teachers for publishing the original articles of review articles. Scope: accounting science include: financial accounting, management accounting, tax accounting, islamic accounting and auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 121 Documents
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Entrepreneurial Orientation, Market Orientation, Managerial Accounting and Manufacturing SMEs Satisfaction: Orientasi Kewirausahaan, Orientasi Pasar, Akuntansi Manajerial dan Kepuasan UKM Manufaktur Abdulkarim Kanaan-Jebna; Ahamd Suhaimi Baharudi; Tariq Tawfeeq Yousif Alabdullah
Journal of Accounting Science Vol. 6 No. 1 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i1.1590

Abstract

From a management accounting perspective, this study aims at examining the relations of entrepreneurial and market orientations and SMEs satisfaction in terms of financial and non-financial performance. SEM was conducted on 107 responses including management accountants from the manufacturing SMEs in Malaysia. The results reveal a null relationship between entrepreneurial orientation and financial-performance satisfaction, while it shows a positive impact on non-financial performance. In contrast, market orientation affects financial and non-financial performance positively. However, to understand the null impacts, interviews were conducted with owner-managers of manufacturing SMEs in Penang. Based on the interviews and the analysis, practical implications are provided to entrepreneurs of SMEs, the Malaysian government, and researchers.
Moderating Role of Professional Commitment to Audit Quality Reduction Behavior during the Covid-19 Pandemic Period: Peran Moderasi Komitmen Profesional terhadap Perilaku Reduksi Kualitas Audit Periode Pandemi Covid-19 Arfiana Dewi; Dwi Kartikasari, Evi
Journal of Accounting Science Vol. 6 No. 1 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i1.1591

Abstract

The aims of this study was to examine the effect of time budget pressure and locus of control on the behavior of auditors performing audit quality reduction behavior in the midst of the covid-19 pandemic. In addition, to find out profesional commitment to moderate the effect of time budget pressure and locus of control on audit quality reduction behavior in the midst of the covid-19 pandemic. The population in this study are auditors who work in Public Accounting Firms, the sampling method used purposive sampling and obtained a sample of 64 respondents who collected data using google form. Data analysis used multiple linear regression and moderated regression analysis (MRA). This study found that external locus of control had a positive effect on audit quality reduction behavior and the moderating role of profesional commitment was not supported. This study implies that auditors can adapt to current conditions except for auditors who have an external locus of control and policy makers can pay attention to this.
Bibliography of Government Accounting Research In Indonesia: Bibliografi Penelitian Akuntansi Pemerintahan di Indonesia Rusdi, Dedi; Suprianto, Edy
Journal of Accounting Science Vol. 6 No. 1 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i1.1539

Abstract

This study aims to describe the development of government accounting research in Indonesia from 9 accredited journals in Indonesia indexed by sinta 2. The sample obtained from 2011 to 2021 obtained 45 articles discussing government accounting. Based on the results of the analysis, the majority of research on government accounting in Indonesia is published in JAAI and JAB respectively by 20%, while MRAAI is 11% and JAMAL is 16%. Of the 45 articles obtained, 11 articles are qualitative method research, while 34 articles are research using quantitative methods. In qualitative research the method of descriptive analysis or case studies is the most widely used, while in quantitative research the most widely used method is regression analysis
Accounting Information System: Cash Receipts at Zakat, Infaq and Sadaqah Institutions: Sistem Informasi Akuntansi: Penerimaan Kas di Lembaga Zakat, Infaq dan Shadaqah Hanifa, Miftachul; Abidin, Fityan Izzah Noor
Journal of Accounting Science Vol. 6 No. 1 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i1.1546

Abstract

The purpose of this research was to find out the application of accounting information systems at zakat, infaq, shadaqah institutions in an effort to improve internal control of cash receipts at LAZISMU Sidoarjo. In this research, the main focus is the Technology Acceptance Model (TAM), which was introduced by Davis in 1989, which is an adaptation of the Theory of Reasoned Action (TRA) which is a theory to model user acceptance of technology. This research approach used a qualitative approach with primary data sources. Data collection was obtained from interviews, observations and documentation. data validity techniques with triangulation models. The results of the study stated that the application of accounting information systems in LAZISMU Sidoarjo Regency has used a central system, namely ZISKA software stands for (Zakat, Infaq, Sadaqah, and Humanity). The advantages of the system are more detailed. However, there are obstacles that occur such as network disruptions and to prevent the risk of data loss data backup is performed. To anticipate any recording errors on cash receipts, cross-checks and evaluation are conducted through meetings. The use of forms or documents has been numbered printed. Transparent financial statements to the public. Cash deposits to the bank are done every day and directly deposited on bank working days. There are some weaknesses in the internal control element.
Risk Management Practices and Financial Performance: The Case of Sultanate of Oman: Praktik Manajemen Risiko dan Kinerja Keuangan: Kasus Kesultanan Oman AL Mamari, Shima Hamdan; Al Ghassani, Ahad Said; Ahmed, Essia Ries
Journal of Accounting Science Vol. 6 No. 1 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i1.1596

Abstract

The main objective of this study is to test the relationship between risk management practices and bank's financial performance. This is quantitative study, where the quantitative data was collected via secondary data. Data collection from the annual reports of eight banks listed in Muscat Stock Exchange (MSX). In this research, data collected is analyzed using Structural Equation Modelling (SEM) with Partial Least Square PLS Software. The findings revealed that risk management is positively meaningful while avoiding risk .The findings pointed that the risk management has significant relation with a ROA. This result indicates that management has a significant influence on banks performance (ROA). As well as, the findings found that the risk management insignificantly related to a (ROE).
Prediction of Financial Behavior with Financial Literacy as a Moderating Variable in Muhammadiyah Religious Organizations in Indonesia: Prediksi Financial Behaviour Dengan Literasi Keuangan sebagai Variabel Moderasi pada Organisasi Keagamaan Muhammadiyah di Indonesia Lailiyah, Elliv Hidayatul; Dewi, Arfiana; Shidiq, Yahya; Lestari, Dian
Journal of Accounting Science Vol. 6 No. 1 (2022): January
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i1.1597

Abstract

The COVID-19 pandemic has an impact on all aspects of life, including the financial condition of each individual. People who do not have good financial literacy will have more complex financial problems. Members of the Muhammadiyah organization are also affected by this pandemic. The purpose of this study is to determine the prediction of Financial Behavior and to determine the role of financial literacy moderation in Muhammadiyah Organizations in Indonesia. This study tested 102 members of the organization using Convenience sampling method, data analysis using Moderated Regression Analysis (MRA). The results showed that Locus of Control, Financial Attitude, Income, and Religiosity succeeded in predicting Financial Behavior and financial literacy managed to moderate the effect on these variables. The results of the study have implications that members of the Muhammadiyah organization in Indonesia have good financial behavior based on the research variables used in this study.
Fraud Detection: Application of COSO on Auditing Accounting Information Systems in Plantation Companies: Pendeteksian Fraud: Penerapan COSO pada Audit Sistem Informasi Akuntansi Pada Perusahaan Perkebunan Anggraini, Leriza Desitama; Faradillah
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1607

Abstract

The research was conducted with the aim of developing internal controls in the accounting cycle, especially in accounting information systems based on the COSO Integrated Framework 2013. Internal control is very important for every company because it relates to the number of assets managed by the company. This research was conducted with a descriptive approach and method. The design of this research is a case study. Data collection techniques were carried out by interview and document inspection methods. After that, data collection is carried out as a source of information for internal control and obtaining. The results of this study indicate that the internal control of the accounting information system at PT XYZ is less effective so that the potential for vulnerability is still large. The accounting information system used today is still limited to data entry. Not yet have an integrated system that can support the company's business processes. This can open up opportunities for fraud to occur. In order to prevent or minimize the risk of the need for adequate control in the work unit, especially the accounting reporting unit through the accounting information system
The Impact of Firm Size, Capital Structure and Dividend Policy on Firm Value during Covid-19 Pandemic : Dampak Ukuran Perusahaan, Struktur Modal dan Kebijakan Dividen Terhadap Nilai Perusahaan Purnamasari, Dian Indri; Fauziah, Muthia Riza
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1610

Abstract

The present study aims to obtain empirical evidence for the impact of firm size, capital structure and dividend policy on the firm value of hotel, restaurant, and tourism companies listed on the Indonesia Stock Exchange (IDX) for the years 2019-2020. The data used in this research are secondary data obtained from companies’ annual reports. The study population comprised of hotel, restaurant, and tourism companies listed on IDX for the years 2019-2020. The sample consists of 24 hotel, restaurant, and tourism companies listed on IDX for the years 2019-2020 and selected using a purposive sampling technique. The study used a multiple linear regression analysis. The results suggested that firm size, capital structure, and dividend policy have no impact on the firm value of hotel, restaurant, and tourism companies listed on IDX for the years 2019-2020.
Determinants of Discipline of Micro, Small and Medium Enterprises Tax Bearers: Determinan Kedisiplinan Penanggung Pajak Usaha Mikro Kecil dan Menengah Sabaruddin, Sabaruddin
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1615

Abstract

This study aims to analyze how much influence awareness, understanding, tax sanctions, and income levels have on the discipline of small, micro, and medium enterprises (MSME) to bearers. The theory that underlies this research is the theory of planned behavior (TPB) which is related to the discipline of the tax bearer. Behavioral theory explains behavior change caused by several things. The population used in this study is MSME taxpayers registered with PD Pasar Jaya Jakarta, with a sample of 234 MSMEs. The analytical method used is multiple linear regression. The result of the independent test on the variable that taxpayer awareness has a negative and insignificant effect on the discipline of MSME tax bearers. However, the understanding of taxation has a positive and significant effect on MSME discipline. Likewise, tax sanction and the income level of the tax bearer has a positive and significant effect on MSME tax discipline. Meanwhile simultaneously testing the effect of awareness, understanding of taxation, tax sanctions, and income level a significant effect on MSME tax discipline. The implication of this research is that the discipline of the tax bearer can increase with high awareness and understanding of tax provisions.
Corporate Social Responsibility Disclosure and Profitability Against Tax Avoidance in the Jakarta Islamic Index (JII): Corporate Social Responsibility Disclosure dan Profitability Terhadap Tax Avoidance di Jakarta Islamic Index (JII) Nawangsari, Ajeng
Journal of Accounting Science Vol. 6 No. 2 (2022): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v6i2.1614

Abstract

This study aims to see whether Corporate Social Responsibility Disclosure (CSRD) and Profitability have an effect on Tax Avoidance. This research took place over four years, from 2017 to 2020 and focused on companies listed on the Jakarta Islamic Index (JII). This study has a total sample of 136, with 34 companies per year. STATA software was used to perform multiple linear regression analysis to evaluate the research hypotheses. Based on the conclusion of this study, the variable Corporate Social Responsibility Disclosure (CSRD) has a significant negative effect on Tax Avoidance. On the other hand, Profitability has a significant negative impact on Tax Avoidance. Furthermore, Corporate Social Responsibility Disclosure and Profitability simultaneously affect Tax Avoidance. The results of this study can be used for further research to be able to develop the characteristics of other companies that may have an influence on tax avoidance in addition to the profitability variable. In addition, this research can also be developed using ESG disclosure as an alternative to CSR disclosure in order to observe the differences and their effects on tax avoidance

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